2012 (3) TMI 34

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....Respondent : Shri Bharat Bhushan, A.R.   Shri Mathew John, J.   Per Mathew John:   The appellants are a 100% Export Oriented Unit registered for manufacture and export of wooden furniture. They had taken Cenvat credit taken for service tax paid on various services like transportation of goods from the factory to the port, services of the custom house agents and terminal han....

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....ings P. Ltd. 2008 (230) ELT 569 (Tri.-Ahmd.). Therefore, on these two services there cannot be any doubt that these are input services. In respect of other services, she submits that they are essentially of the same nature as in the case of the services of custom house agent and such services are required for exporting the goods. Since services utilised for business is considered as input services....